Riziko a nejistota v oceňování majetku a závazků
| Title in English | Risk and Uncertainty in Measurement of Assets and Liabilities |
|---|---|
| Authors | |
| Year of publication | 2011 |
| Type | Article in Proceedings |
| Conference | Evropské finanční systémy 2011 |
| MU Faculty or unit | |
| Citation | |
| Field | Management and administrative |
| Keywords | accounting; pricing; assets; liablities |
| Description | In some case in accounting, the present value is used for the measurement of assets and liabilities. This way of measurement is used when account time value of money is needed to be taken into consideration. Assets are carried at the present discounted value of future net cash inflows that the item is expected to generate in the normal course of business. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities in the normal course of business. The problem is correct choice of the discount rate, which reflects current market of assessments of time value and specifics of the assets at the same time. |
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